Property Valuation

In Hawaii, what is the 'land-to-building ratio' used for in appraisal?

AA. Calculating property taxes by separating land and building values
BB. Determining whether the existing improvement represents the highest and best use by comparing land value to total value✓ Correct
CC. Setting zoning density limits
DD. Calculating depreciation by subtracting land from total value

Explanation

The land-to-building ratio helps appraisers assess whether the current improvement represents highest and best use. A very high land-to-improvement ratio may suggest the land is underimproved.

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